Magarpatta Township Development And Construction Company Limited v. The Union Of India And ORS.

(920)WPNo.59742008

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDITION WRIT PETITION NO.5974 OF 2008 Magarpatta Township Development and Construction Company Ltd.

...

Petitioner V/s.

The Union of India & Ors.

...

Respondents .....

Mr.Prakash Shah a/w. Mr, Jas Sanghavi i/by PDS Legal, Advocate for the Petitioner.

MR.Pradeep S.Jetly a/w. Mr.D.P.Singh and Mr.N.R.Prajapati, Advocate for the Respondent Nos.1 to 4.

Mr.Sham V.Walve, Advocate for the Respondent Nos.5 and 6. ....

CORAM :

S.V.GANGAPURWALA & A.M.BADAR JJ.

DATED :

28th July 2017.

P.C.

The learned counsel for the Petitioner submits that the Petitioner had supplied goods from DTA to SEZ. A Circular dated 30th June 2008, was issued purporting to levy duty. The learned counsel submits that the Gujrat High Court in case of Essar Steel Limited v. Union of India, reported in 2010 (249) ELT 3, had the occasion to address the veracity of the said Circular and the said Gaikwad RD 1/2

(920)WPNo.59742008 Circular is set aside by the Gujrat High Court in the above referred case. The Apex Court has confirmed the said Judgment. Mr.Walve, the learned counsel does not oppose this position. In view of the above, Rule is made absolute in terms of prayer clause (a).

In case, there is some bank guarantee, the Respondent shall release the same expeditiously.

( A.M.BADAR J.) ( S.V.GANGAPURWALA J.) Gaikwad RD 2/2